2022 (5) TMI 1483

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Sharma, Standing Counsel ORDER P.C. 1. The petitioner has impugned notice dated 30.3.2021 issued under Section 148 of the Income Tax Act, 1961 by respondent no.3 for assessment year 2013-14, on various grounds. The submission of the petitioner is that Section 153-C supersedes the application of provisions of Section 148 of the Income Tax Act and thus, the action if any, which could be ini....